Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
Refund claim u/r 5 of the CENVAT Credit Rules, 2004 - clearances to SEZ - the date on which the goods entered the SEZ can be taken into consideration for ascertaining the relevant date - AT
Refund claim u/r 5 of the CENVAT Credit Rules, 2004 - clearances to SEZ - the date on which the goods entered the SEZ can be taken into consideration for ascertaining the relevant date - AT
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